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Home My WebLink AboutUnsigned Res PPKITTITAS COUNTY TREASURER'S OFFICE AGENDA STAFF REPORT AGENDA DATE: February 2, 2021 ACTION REQUIRED: Approve Resolution to Cancel Uncollectible Personal Property Taxes BACKGROUND: Per the requirements outlined in RCW 84.56.240, the Kittitas County Treasurer is submitting the attached Affidavit for Cancellation of Uncollectible Personal Property Taxes, and a list of delinquent personal property taxes for cancellation. INTERACTION: None RECOMMENDATION: Approve Resolution to Cancel Uncollectible Personal Property Taxes. FISCAL IMPACT: If uncollectible tax remains on the tax roll from year to year, it negatively impacts both the county and taxing district's annual budgets, creating a false sense of how many tax receivables truly exist when levying taxes for the following year. HANDLING: 1 Original - Clerk of the Board 1 Original - Treasurer's Office ATTACHMENTS: Exhibit A - List of Uncollectible Personal Property Taxes - Totaling $9,203.00 Exhibit B — Affidavit of Uncollectible Personal Property Taxes Resolution to Cancel Uncollectible Personal Property Taxes Letter to Commissioners LEAD STAFF: Amy Cziske, Treasurer BOARD OF COUNTY COMMISSIONERS COUNTY OF KITTITAS, STATE OF WASHINGTON RESOLUTION NO. 2021- A Resolution to Cancel Taxes Assessed Upon Personal Property Pursuant to RCW 84.56.240 WHEREAS, RCW 84.56.240 directs the County Treasurer to seek cancellation of Personal Property taxes that are uncollectible; and WHEREAS, after diligent search and inquiry if the County Treasurer is unable to collect the personal property taxes, for want of goods or chattels whereupon to levy, the County Treasurer is directed to file with the County legislative authority a list of said taxes and an Affidavit stating the inability to collect them, asking the County legislative authority to cancel said taxes from the County Tax rolls as uncollectible; and WHEREAS, taxes were duly assessed upon the Personal Property shown on the schedule of property appended hereto as Exhibit A, which are more than four years delinquent, and which assessments were duly extended on the tax rolls of Kittitas County; and WHEREAS, attesting to the same and requesting cancellation, in addition to the list attached hereto as Exhibit A, also attached is the Kittitas County Treasurer's Affidavit of Uncollectible Personal Property, Exhibit B, attesting that the Treasurer has made diligent search and inquiry for goods and chattels upon which to collect said taxes and that such taxes are beyond hope of collection. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF KITTITAS COUNTY COMMISSIONERS: that the taxes assessed upon the personal property listed on Exhibit A, attached hereto, attested by the County Treasurer in Exhibit B as beyond hope of collection, are hereby determined to be uncollectible, and such taxes are hereby canceled from the tax rolls of Kittitas County pursuant to RCW 84.56.240. DATED this day of , 20 BOARD OF COUNTY COMMISSIONERS KITTITAS COUNTY, WASHINGTON Brett Wachsmith, Chairman Clerk of the Board Laura Osiadacz, Vice Chairman APPROVED AS TO FORM Cory Wright, Commissioner Deputy Prosecuting Attorney Kittitas County Office of the County Treasurer Amy Cziske, Treasurer kITTfTAS GL7Lii4`TY January 25, 2021 Board of Kittitas County Commissioners 205 W 5th Ave., Suite 108 Ellensburg, WA 98926 RE: Cancellation of Uncollectible Personal Property Taxes under RCW 84.56.240 Dear Members of the Board: RCW 84.56.240 directs the County Treasurer to seek cancellation of personal property taxes that are uncollectible. Since taking office on January 1, 2019, diligent search and inquiry has been made and the County Treasurer is unable to collect the personal property taxes. For want of goods or chattels whereupon to levy, the County Treasurer is directed to file with the County Legislative authority to cancel said taxes from county tax rolls as uncollectible. No statement, guarantee, or representation to the quality or diligence of activities undertaken by the previous Kittitas County Treasurer, or prior to January 1, 2019, can be made. Attesting to the same and requesting cancellation, attached hereto is a list of the uncollectible personal property taxes, see attached Exhibit A, together with an Affidavit of Uncollectible Personal Property Tax pursuant to RCW 84.56.240, and see attached Exhibit B. In accordance with RCW 84.56.270, upon approval by the Board of County Commissioners by resolution duly adopted, the Treasurer will petition the Kittitas County Superior Court to finally cancel and extinguish the lien of said delinquent personal property taxes currently on the county tax rolls, which are delinquent, no longer active, and beyond hope of collection. Sincerely, 0l,{f�i' Amy Cziske Kittitas County Treasurer Enclosure: Listing of Uncollectible Personal Property Taxes (Exhibit A) Affidavit of Uncollectible Personal Property Tax (Exhibit B) 205 West Fifth Ave Ste #102 Ellensburg, Washington 98926 Phone (509) 962-7535 ♦ Facsimile (509) 933-8212 EXHIBIT "B" AFFIDAVIT OF UNCOLLECTIBLE PERSONAL PROPERTY TAX -SUBMITTED 2021 STATE OF WASHINGTON ) ) SS. COUNTY OF KITTITAS ] Affiant, Amy Cziske, being first duly sworn, on oath deposes and says: 1. That Affiant is duly elected Kittitas County Treasurer, and makes this Affidavit in that capacity. However, Affiant notes she took office on January 1, 2019. Affiant makes this affidavit based upon what she has seen, been informed of, or otherwise become aware of since she took office. Affiant makes no statement, guarantee, or representation as to the quality or diligence of activities and efforts undertaken by the previous Kittitas County Treasurer, or prior to January 1, 2019. 2. Since January 1, 2019 Affiant assigned her Deputy Treasurers to investigate the collection of tax remaining on the personal property tax rolls of Kittitas County, which had not been collected. 3. After diligent search and inquiry since January 1, 2019, no goods or chattels have been found upon which to collect said taxes. 4. That Affiant is informed believes upon diligent investigation by his duly appointed Deputy Treasurers since January 1, 2019, and swears on her behalf of said Deputy Treasurers, and on Affiant's own behalf, that said taxes set forth on the attached pages are uncollectible. 5. That pursuant to the authority granted in RCW 84.56.240, Affiant asks the Board of Kittitas County Commissioners, as the duly recognized legislative authority of Kittitas County, to cancel said personal property taxes as uncollectible. Amy Cziske, Kittitas County Treasurer 205 W Fifth Ave Ste #102 Ellensburg, Washington 98926 Phone (509) 932-7535 * Facsimile (509) 933-8212 STATE OF WASHINGTON ) ) SS. COUNTY OF KITTITAS ) I declare under penalty of perjury that on z�J 20�2L personally appeared before me Amy Cziske known to me to be Kittitas County Treasurer, who personally signed the above statement with awn hand. Subscribed and sworn to before me thisa,� day of ,� A , 20_�?, L. 1111111111111 �Jw I/"- GO1ovr1 Notary Pubi' �t��,,•■■•■.., 4 �f Residing atF��S+�� *�7 i�C107,gtia 4 rte. Kittitas County, Washington y� �t1YCorl, Eisp-L ► My Commission Expires: 1,fQ�`I APprfl021 = - N► Na. 9036 'tp��'�V81.IG `` *4111141111tt" 1%1.%% 205 W Fifth Ave Ste #102 Ellensburg, Washington 98926 Phone (509) 932-7535 * Facsimile (509) 933-8212